Payroll Calculator
🇦🇺 Australia version
An Australian pay offer is a before-tax figure, and the employer pays superannuation on top of it rather than out of it. This payroll calculator applies 2026-27 ATO rules to give net pay each fortnight, week or month, adds an optional study and training loan repayment, and shows the 12% super guarantee as part of the job's cost.
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Payroll Calculator
Take-home pay and employer cost for Australia, tax year 2026-27. Change the country in the header to use another country's rules.
Pay
Untick if you had no appropriate private hospital cover and earn over $105,000: the Medicare levy surcharge (1% to 1.5%, singles) is added.
Adds the 2026-27 compulsory repayment. Repayment income is approximated by taxable income.
An amount taken from each paycheck after tax, such as a union fee. It lowers take-home only.
Net pay
Per pay period (fortnightly)
- Gross a fortnight
- $2,884.62
- Taken off a fortnight
- $558.46
- Take-home a fortnight
- $2,326.15
- Effective / marginal rate
- 19.4% / 32%
| Item | Amount a fortnight | Share of gross |
|---|---|---|
| Tax-free threshold (tax-free) | $700.00 | |
Income tax Band by band
| $500.77 | 17.4% |
Medicare levy | $57.69 | 2% |
- Australian residents for tax purposes only, single person, no deductions or other offsets. Gross income is treated as taxable income.
- Tax year 2026-27: the second bracket rate is 15% (legislated cut from 16% on 1 July 2026).
- Low income tax offset applied: 0.00 (it reduces income tax but never below zero).
- Medicare levy low-income thresholds used are the latest published (2025-26: $28,011 and $35,013); 2026-27 thresholds were not found.
Where each paycheck goes
- Income tax$500.77 (17.4%)
- Medicare levy$57.69 (2.0%)
- Take-home$2,326.15 (80.6%)
Net pay at each pay frequency
| Frequency | Gross | Net |
|---|---|---|
| Weekly | $1,442.31 | $1,163.08 |
| Fortnightly | $2,884.62 | $2,326.15 |
| Monthly | $6,250.00 | $5,040.00 |
Same annual figures; other deductions are treated as the same yearly total.
Annual totals
- Gross a year
- $75,000.00
- Taken off a year
- $14,520.00
- Take-home a year
- $60,480.00
- Effective / marginal rate
- 19.4% / 32%
| Item | Amount a year | Share of gross |
|---|---|---|
| Tax-free threshold (tax-free) | $18,200.00 | |
Income tax Band by band
| $13,020.00 | 17.4% |
Medicare levy | $1,500.00 | 2% |
- Australian residents for tax purposes only, single person, no deductions or other offsets. Gross income is treated as taxable income.
- Tax year 2026-27: the second bracket rate is 15% (legislated cut from 16% on 1 July 2026).
- Low income tax offset applied: 0.00 (it reduces income tax but never below zero).
- Medicare levy low-income thresholds used are the latest published (2025-26: $28,011 and $35,013); 2026-27 thresholds were not found.
Employer cost
| Item | Amount a fortnight | Amount a year |
|---|---|---|
| Gross pay | $2,884.62 | $75,000.00 |
Superannuation guarantee (12%) Assumes gross pay is ordinary time earnings. Capped at the 2026-27 maximum contribution base of $270,830. | $346.15 | $9,000.00 |
| Total cost to the employer | $3,230.77 | $84,000.00 |
The employer pays 12.0% on top of gross pay.
Results are estimates for tax year 2026-27 and do not replace the official calculator or guidance from the tax authority (for example: ATO: Tax rates, Australian residents). Hourly pay assumes the same hours every week of the year. Pre-tax health insurance and HSA or FSA deductions (Section 125 plans) are not modelled; enter other after-tax amounts under Other deductions after tax.
🇦🇺 Australia, tax year 2026-27 (1 July 2026 to 30 June 2027)
Official sources
- ATO: Tax rates, Australian residents checked 2026-11-08
- ATO: GST checked 2026-11-08
- ATO: Tax invoices checked 2026-11-08
- ATO: Personal income tax, new tax cuts for every Australian taxpayer checked 2026-11-08
- ATO: Low income tax offset checked 2026-11-08
- ATO: Medicare levy reduction for low-income earners checked 2026-11-08
- ATO: Medicare levy surcharge income, thresholds and rates checked 2026-11-08
- ATO: Study and training loan repayment thresholds and rates checked 2026-11-08
- ATO: Super guarantee checked 2026-11-08
- ATO: Maximum contributions base checked 2026-11-08
Not covered
- Covers Australian residents for tax purposes only. Non-residents and working holiday makers are taxed on different rates and are not covered.
- Single people only. Family Medicare levy reduction and family surcharge thresholds are not implemented.
- The Medicare levy low-income thresholds are the latest the ATO publishes (2025-26: $28,011 and $35,013). The 2026-27 thresholds were not yet published on 2026-11-08, so the levy for low incomes may be slightly overstated.
- The seniors and pensioners tax offset (SAPTO) and its higher thresholds, and all other offsets, are not covered.
- Gross income is treated as taxable income: no deductions, reportable fringe benefits, net investment losses or reportable super contributions are modelled. Surcharge income and study loan repayment income are approximated by taxable income.
- Capital gains, investment income, Division 293 tax, the Medicare levy exemptions and the temporary budget repair or other levies are not covered.
- Superannuation guarantee assumes gross pay equals ordinary time earnings and applies the annual 2026-27 maximum contribution base; salary sacrifice and payday timing are ignored.
Australia rules and figures
- The super guarantee is 12% for 1 July 2026 to 30 June 2027, paid by the employer on top of salary.
- The maximum contribution base for 2026-27 is $270,830 a year, so super is not payable on ordinary earnings above it.
- For 2026-27 a study and training loan repayment is nil to $69,528, then 15 cents per dollar to $129,717, then $9,028 plus 17 cents per dollar to $186,050.
- Above $186,050 a study loan repayment is 10% of the whole repayment income.
- Resident tax rates are 15% from $18,201 to $45,000 and 30% to $135,000, after a tax-free threshold of $18,200.
Sources: ATO: Super guarantee (checked 2026-11-08); ATO: Maximum contributions base (checked 2026-11-08); ATO: Study and training loan repayment thresholds and rates (checked 2026-11-08); ATO: Tax rates, Australian residents (checked 2026-11-08)
How the payroll calculator works
Start with your salary, or an hourly rate plus overtime, and add any bonus. Income tax, the Medicare levy and any loan repayment are worked out for the year and divided by the pay periods. Super is not taken from your pay; it is added to the employer's cost.
net per period = (gross − income tax − Medicare levy − surcharge − HELP) ÷ periods; employer cost = gross + 12% × min(gross, $270,830)
- Weekly, fortnightly and monthly pay divide the annual figures by 52, 26 and 12, and fortnightly is the default.
- Tick Study and training loan (HELP) debt to add a repayment of 15 cents per dollar over $69,528, rising at the higher thresholds.
- Super is 12% of ordinary time earnings, limited to the 2026-27 maximum contribution base of $270,830 a year.
- The Medicare levy surcharge applies only when private hospital cover is switched off and pay is above $105,000.
How to use the payroll calculator
- Choose pay type and frequency. Pick salaried or hourly pay, then weekly, fortnightly or monthly.
- Enter the pay. Type the annual salary, or an hourly rate with regular and overtime hours, plus any annual bonus.
- Set the Australian options. Keep hospital cover ticked unless you had none for the year. Tick the study and training loan option if you have HELP debt.
- Review pay and super. Net pay lists each deduction per period. Annual totals shows the year, and Employer cost shows the super guarantee added to your pay.
- Keep a copy. Copy breakdown places the figures on the clipboard. Export CSV saves them as a spreadsheet file.
Example: $90,000 salary paid fortnightly
Each fortnight gross pay is $3,461.54. Income tax is $673.85 and the Medicare levy $69.23, so net pay is $2,718.46, or $70,680 a year. That is $19,320 taken off, an effective rate of 21.5%, with a marginal rate of 32%. The employer adds $415.38 of super a fortnight, so the job costs $3,876.92 a fortnight, $100,800 a year. With HELP debt, a $118.11 repayment cuts net pay to $2,600.35.
When to use the payroll calculator
- Comparing offers by net pay. Enter each salary with the same settings to compare what lands per fortnight, not the package figure.
- Seeing a HELP repayment. Tick the loan option and watch net pay fall by the yearly repayment divided across your pay periods.
- Costing a hire. The Employer cost table adds the 12% super guarantee, so you see the full yearly cost of a salary.
- Checking casual hours. Switch to hourly, enter rate and hours, and read net pay per week with overtime included.
What the payroll calculator does not do
- Tax is spread evenly across pay periods rather than following the ATO's withholding schedules, so a payslip can differ.
- Resident, single person only. Working holiday makers, family Medicare thresholds and offsets other than the low income tax offset are not covered.
- Gross pay is assumed to be ordinary time earnings for super. Salary sacrifice, payday timing and workers' compensation are ignored.
- Study loan repayment income is approximated by taxable income, and the 2026-27 Medicare low-income thresholds were not yet published.
- Hourly pay assumes the same hours every week of the year.
When something else is a better fit
- When you only want the yearly tax and Medicare levy, use the Tax Calculator.
- When you are running a real payroll with STP reporting, use payroll software that follows the ATO withholding schedules.
Questions about the payroll calculator
How much super does my employer pay on $90,000?
At 12% it is $10,800 for 2026-27, or $415.38 a fortnight. It is paid on top of your salary and does not reduce the net pay shown here.
What is take-home pay on $90,000 a fortnight?
$2,718.46 a fortnight for a resident with no HELP debt, which is $70,680 a year after $17,520 of income tax and $1,800 of Medicare levy.
How is a HELP repayment calculated?
As 15 cents per dollar of income over $69,528 up to $129,717 for 2026-27. On $90,000 that is $3,070.80 a year, or $118.11 a fortnight.
Does the calculator use the ATO withholding tables?
No. It works out the year's tax and divides it by the pay periods, so a payslip using ATO schedules can differ slightly.
Can I use it for hourly pay with overtime?
Yes. Choose Hourly and enter the rate, regular hours, overtime hours and the multiplier. It assumes those hours every week of the year.